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Provides clear and detailed analysis of the conditions for, and entitlement to, capital allowances in relation to leasing transactions, together with a comprehensive review of the tax provisions of the lease documentation and the sharing of tax risks as between lessor and lessee.
Tax planning opportunities, such as the timing of leases, use of subsidiaries and disclaimers are examined fully, and the implications of acquiring equipment, entering into the lease and terminations of the lease are all spelt out. Also, the specialist areas of leasing plant fixed to land is analysed and there is an extensive review of the lessor's position in the light of anti-avoidance legislation.